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Appendix
| Sales Forecast | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | |||||||||||||
| Loose Diamonds | 0% | $385,000 | $385,000 | $385,000 | $385,000 | $385,000 | $385,000 | $385,000 | $385,000 | $385,000 | $385,000 | $385,000 | $385,000 |
| Settings | 0% | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 | $50,000 |
| Trinkets/Accessories | 0% | $11,667 | $11,667 | $11,667 | $11,667 | $11,667 | $11,667 | $11,667 | $11,667 | $11,667 | $11,667 | $11,667 | $11,667 |
| Total Sales | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | |
| Direct Cost of Sales | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Loose Diamonds | $269,500 | $269,500 | $269,500 | $269,500 | $269,500 | $269,500 | $269,500 | $269,500 | $269,500 | $269,500 | $269,500 | $269,500 | |
| Settings | $35,000 | $35,000 | $35,000 | $35,000 | $35,000 | $35,000 | $35,000 | $35,000 | $35,000 | $35,000 | $35,000 | $35,000 | |
| Trinkets/Accessories | $8,167 | $8,167 | $8,167 | $8,167 | $8,167 | $8,167 | $8,167 | $8,167 | $8,167 | $8,167 | $8,167 | $8,167 | |
| Subtotal Direct Cost of Sales | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | |
| Personnel Plan | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| CEO/Owner | 0% | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 | $9,000 |
| CFO | 0% | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 | $6,500 |
| Marketing/Brand Manager | 0% | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 |
| Marketing Personnel | 0% | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| IT Manager | 0% | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 | $4,500 |
| Programmer | 0% | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 | $3,200 |
| Web Designer | 0% | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 | $2,200 |
| General Administrative Assistant | 0% | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Shipping Personnel 1 | 0% | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 |
| Security Guard 1 | 0% | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Security Guard 2 | 0% | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Security Guard 3 | 0% | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Security Guard 4 | 0% | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 | $2,000 |
| Shipping Personnel 2 | 0% | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 | $1,833 |
| Total People | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | |
| Total Payroll | $45,566 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | |
| Pro Forma Profit and Loss | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Sales | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | |
| Direct Cost of Sales | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | |
| Other Costs of Sales | $11,550 | $11,550 | $11,550 | $11,550 | $11,550 | $11,550 | $11,550 | $11,550 | $11,550 | $11,550 | $11,550 | $11,550 | |
| Total Cost of Sales | $324,217 | $324,217 | $324,217 | $324,217 | $324,217 | $324,217 | $324,217 | $324,217 | $324,217 | $324,217 | $324,217 | $324,217 | |
| Gross Margin | $122,450 | $122,450 | $122,450 | $122,450 | $122,450 | $122,450 | $122,450 | $122,450 | $122,450 | $122,450 | $122,450 | $122,450 | |
| Gross Margin % | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | 27.41% | |
| Expenses | |||||||||||||
| Payroll | $45,566 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | |
| Marketing/Promotion | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | $4,000 | |
| Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Rent @ Brannan Street | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | $3,000 | |
| Utilities @ Brannan Street | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | $350 | |
| Warehouse Utilities | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | $600 | |
| Payroll Taxes | 15% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Warehouse Rent | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | $6,000 | |
| Web Hosting | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | $40 | |
| Database Maintainence | 15% | $8 | $8 | $8 | $8 | $8 | $8 | $8 | $8 | $8 | $8 | $8 | $8 |
| Shipping | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | |
| Total Operating Expenses | $62,064 | $62,065 | $62,065 | $62,065 | $62,065 | $62,065 | $62,065 | $62,065 | $62,065 | $62,065 | $62,065 | $62,065 | |
| Profit Before Interest and Taxes | $60,386 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | |
| EBITDA | $60,386 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | $60,385 | |
| Interest Expense | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Taxes Incurred | $18,116 | $18,116 | $18,116 | $18,116 | $18,116 | $18,116 | $18,116 | $18,116 | $18,116 | $18,116 | $18,116 | $18,116 | |
| Net Profit | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | |
| Net Profit/Sales | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | 9.46% | |
| Pro Forma Cash Flow | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Cash Received | |||||||||||||
| Cash from Operations | |||||||||||||
| Cash Sales | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | |
| Subtotal Cash from Operations | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | |
| Additional Cash Received | |||||||||||||
| Sales Tax, VAT, HST/GST Received | 0.00% | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| New Current Borrowing | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| New Other Liabilities (interest-free) | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| New Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Sales of Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Sales of Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| New Investment Received | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Received | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | $446,667 | |
| Expenditures | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Expenditures from Operations | |||||||||||||
| Cash Spending | $45,566 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | $45,567 | |
| Bill Payments | $128,205 | $246,164 | $247,853 | $298,897 | $358,831 | $358,831 | $358,831 | $358,831 | $358,831 | $358,831 | $358,831 | $358,831 | |
| Subtotal Spent on Operations | $173,771 | $291,731 | $293,419 | $344,464 | $404,397 | $404,397 | $404,397 | $404,397 | $404,397 | $404,397 | $404,397 | $404,397 | |
| Additional Cash Spent | |||||||||||||
| Sales Tax, VAT, HST/GST Paid Out | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Principal Repayment of Current Borrowing | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Other Liabilities Principal Repayment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Long-term Liabilities Principal Repayment | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Purchase Other Current Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Purchase Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Dividends | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | |
| Subtotal Cash Spent | $173,771 | $291,731 | $293,419 | $344,464 | $404,397 | $404,397 | $404,397 | $404,397 | $404,397 | $404,397 | $404,397 | $404,397 | |
| Net Cash Flow | $272,896 | $154,936 | $153,247 | $102,203 | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | $42,270 | |
| Cash Balance | $2,559,896 | $2,714,832 | $2,868,079 | $2,970,281 | $3,012,551 | $3,054,820 | $3,097,090 | $3,139,359 | $3,181,629 | $3,223,898 | $3,266,168 | $3,308,437 | |
| Pro Forma Balance Sheet | |||||||||||||
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | ||
| Assets | Starting Balances | ||||||||||||
| Current Assets | |||||||||||||
| Cash | $2,287,000 | $2,559,896 | $2,714,832 | $2,868,079 | $2,970,281 | $3,012,551 | $3,054,820 | $3,097,090 | $3,139,359 | $3,181,629 | $3,223,898 | $3,266,168 | $3,308,437 |
| Inventory | $600,000 | $487,333 | $374,666 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 | $312,667 |
| Other Current Assets | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 | $30,000 |
| Total Current Assets | $2,917,000 | $3,077,229 | $3,119,498 | $3,210,745 | $3,312,948 | $3,355,217 | $3,397,487 | $3,439,756 | $3,482,026 | $3,524,295 | $3,566,565 | $3,608,834 | $3,651,104 |
| Long-term Assets | |||||||||||||
| Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Accumulated Depreciation | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Long-term Assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Assets | $2,917,000 | $3,077,229 | $3,119,498 | $3,210,745 | $3,312,948 | $3,355,217 | $3,397,487 | $3,439,756 | $3,482,026 | $3,524,295 | $3,566,565 | $3,608,834 | $3,651,104 |
| Liabilities and Capital | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
| Current Liabilities | |||||||||||||
| Accounts Payable | $120,000 | $237,959 | $237,958 | $286,936 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 |
| Current Borrowing | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other Current Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Subtotal Current Liabilities | $120,000 | $237,959 | $237,958 | $286,936 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 |
| Long-term Liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $120,000 | $237,959 | $237,958 | $286,936 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 | $346,869 |
| Paid-in Capital | $1,500,000 | $1,500,000 | $1,500,000 | $1,500,000 | $1,500,000 | $1,500,000 | $1,500,000 | $1,500,000 | $1,500,000 | $1,500,000 | $1,500,000 | $1,500,000 | $1,500,000 |
| Retained Earnings | $1,297,000 | $1,297,000 | $1,297,000 | $1,297,000 | $1,297,000 | $1,297,000 | $1,297,000 | $1,297,000 | $1,297,000 | $1,297,000 | $1,297,000 | $1,297,000 | $1,297,000 |
| Earnings | $0 | $42,270 | $84,539 | $126,809 | $169,078 | $211,348 | $253,617 | $295,887 | $338,156 | $380,426 | $422,695 | $464,965 | $507,234 |
| Total Capital | $2,797,000 | $2,839,270 | $2,881,539 | $2,923,809 | $2,966,078 | $3,008,348 | $3,050,617 | $3,092,887 | $3,135,156 | $3,177,426 | $3,219,695 | $3,261,965 | $3,304,234 |
| Total Liabilities and Capital | $2,917,000 | $3,077,229 | $3,119,498 | $3,210,745 | $3,312,948 | $3,355,217 | $3,397,487 | $3,439,756 | $3,482,026 | $3,524,295 | $3,566,565 | $3,608,834 | $3,651,104 |
| Net Worth | $2,797,000 | $2,839,270 | $2,881,539 | $2,923,809 | $2,966,078 | $3,008,348 | $3,050,617 | $3,092,887 | $3,135,156 | $3,177,426 | $3,219,695 | $3,261,965 | $3,304,234 |